Bob & Zo: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Bob & Zo
Largest movements
- Receivables within one year +€6,949
up €6,949 (+98.7%), from €7,040 to €13,989
of which Other amounts receivable: +€11,275
- Tangible fixed assets -€5,312
down €5,312 (-100%), from €5,312 to €0
- Cash +€1,158
up €1,158 (+3.0%), from €38,309 to €39,468
mainly Depreciation (+€5,312) and Net result for the year (+€3,492)
- Reserves +€3,492
up €3,492 (+7.6%), from €46,233 to €49,724
- Tax, wage and social debts -€1,095
down €1,095 (-87.4%), from €1,252 to €158
- Depreciation -€8,026
down €8,026 (-60.2%), from €13,338 to €5,312
- Financial income -€5,557
down €5,557 (-95.4%), from €5,827 to €270
of which Non-recurring financial income: -€5,703
- Gross operating margin +€1,834
up €1,834 (+21.0%), from €8,735 to €10,569
- Taxes +€1,140
up €1,140 (+1,144%), from €100 to €1,240
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,985 | €53,456 | +€2,471 | +4.8% |
| Fixed assets | 21/28 | €5,312 | €0 | -€5,312 | -100% |
| Tangible fixed assets | 22/27 | €5,312 | €0 | -€5,312 | -100% |
| Furniture and vehicles | 24 | €5,312 | €0 | -€5,312 | -100% |
| Current assets | 29/58 | €45,673 | €53,456 | +€7,783 | +17.0% |
| Amounts receivable within one year | 40/41 | €7,040 | €13,989 | +€6,949 | +98.7% |
| Trade receivables | 40 | €4,659 | €333 | -€4,326 | -92.9% |
| Other amounts receivable | 41 | €2,381 | €13,656 | +€11,275 | +474% |
| Cash at bank and in hand | 54/58 | €38,309 | €39,468 | +€1,158 | +3.0% |
| Deferred charges and accrued income | 490/1 | €324 | €0 | -€324 | -100% |
| Total equity and liabilities | 10/49 | €50,985 | €53,456 | +€2,471 | +4.8% |
| Equity | 10/15 | €49,733 | €53,224 | +€3,492 | +7.0% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €46,233 | €49,724 | +€3,492 | +7.6% |
| Distributable reserves | 133 | €46,233 | €49,724 | +€3,492 | +7.6% |
| Amounts payable | 17/49 | €1,252 | €232 | -€1,020 | -81.5% |
| Amounts payable within one year | 42/48 | €1,252 | €232 | -€1,020 | -81.5% |
| Trade debts | 44 | €0 | €74 | +€74 | |
| Suppliers | 440/4 | €0 | €74 | +€74 | |
| Taxes, remuneration and social security | 45 | €1,252 | €158 | -€1,095 | -87.4% |
| Taxes | 450/3 | €1,252 | €158 | -€1,095 | -87.4% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,338 | €5,312 | -€8,026 | -60.2% |
| Other operating charges | 640/8 | €720 | €679 | -€41 | -5.8% |
| Gross operating margin | 9900 | €8,735 | €10,569 | +€1,834 | +21.0% |
| Operating profit (loss) | 9901 | -€5,324 | €4,578 | +€9,901 | |
| Financial income | 75/76B | €5,827 | €270 | -€5,557 | -95.4% |
| Recurring financial income | 75 | €124 | €270 | +€146 | +117% |
| Non-recurring financial income | 76B | €5,703 | - | -€5,703 | |
| Financial charges | 65/66B | €121 | €117 | -€4 | -3.4% |
| Recurring financial charges | 65 | €121 | €117 | -€4 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €383 | €4,731 | +€4,348 | +1,136% |
| Income taxes | 67/77 | €100 | €1,240 | +€1,140 | +1,144% |
| Profit (loss) for the period | 9904 | €283 | €3,492 | +€3,208 | +1,133% |
| Profit (loss) for the period to be appropriated | 9905 | €283 | €3,492 | +€3,208 | +1,133% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.